Sistema de tributación internacional: propuesta de reestructuración
Jueves 27/6, 17h
La Maestría y el Programa en Derecho Tributario de la Escuela de Derecho de la Universidad Torcuato Di Tella invitan a una mesa de debate para discutir el paper de “ El Sistema de Tributación Internacional: Propuesta de Reestructuración ”.
El panel estará compuesto por los profesores de la Escuela de Derecho.
Presentador : Eduardo Baistrocchi,
Discutidores: Alejandro Chehtman, Ezequiel Monti , Vanina Nazar, Carlos Protto y el profesor invitado Damian John Chalmers (National University of Singapore).
El seminario será en inglés sin traducción.
Abstract: The international tax regime (ITR) faces an existential challenge in the early 21st century. There are reasons to argue that the world economy is dealing with a trilemma: liberal democracy, national determination, and deep economic globalization cannot coexist because they are now incompatible. So, a central question is how the ITR governance structure may be adapted to solve the trilemma and make the ITR more responsive to the evolving needs and values of people worldwide. This chapter submits a proposal that aims to be the first step in solving the trilemma. The proposal is based on a two-sided platform perspective. It is grounded on transplanting the logic of standardization agreements, as defined in EU and US antitrust law, to the ITR under United Nations control. The proposal rests on a Conference of the Parties for standardization agreements functionally equivalent to a bicameral legislature. The mission is to achieve institutional integration in the ITR by inducing clustering, repeated games and logrolling involving all stakeholders while ensuring due process and balance of interests. The proposal offers a procedural instrument to implement the framework convention on inclusive and effective international tax governance, as mandated by the UN General Assembly in 2023.
El evento se realizará el jueves 27/6 a las 17.00hs.
Sala de rectorado - tercer piso - Edificio Alcorta
Requiere inscripción previa -Actividad libre y gratuita
Organiza: Maestría en Derecho Tributario – Escuela de Derecho
Contacto: Escuela de Derecho - Maestría en Derecho Tributario